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REGISTERED NUMBER: 09454405 (England and Wales)















MINIKONSULT DIAGNOSTICS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023






MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MINIKONSULT DIAGNOSTICS LIMITED

COMPANY INFORMATION
for the year ended 30 June 2023







DIRECTORS: Dr H O Horsfall
Miss C M A Horsfall
Mr T H Horsfall





REGISTERED OFFICE: Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS





REGISTERED NUMBER: 09454405 (England and Wales)





ACCOUNTANTS: Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

BALANCE SHEET
30 June 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,705 3,976
Investments 5 1 1
1,706 3,977

CURRENT ASSETS
Debtors 6 12,860 6,647
Cash at bank 15,246 32,306
28,106 38,953
CREDITORS
Amounts falling due within one year 7 (695 ) (1,383 )
NET CURRENT ASSETS 27,411 37,570
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,117

41,547

PROVISIONS FOR LIABILITIES 8 (324 ) (755 )
NET ASSETS 28,793 40,792

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 28,792 40,791
SHAREHOLDERS' FUNDS 28,793 40,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

BALANCE SHEET - continued
30 June 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2024 and were signed on its behalf by:





Dr H O Horsfall - Director


MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2023


1. STATUTORY INFORMATION

Minikonsult Diagnostics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is recognised on completion of services carried out.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Investments in associates
Investments in associate undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 42,141
DEPRECIATION
At 1 July 2022 38,165
Charge for year 2,271
At 30 June 2023 40,436
NET BOOK VALUE
At 30 June 2023 1,705
At 30 June 2022 3,976

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 July 2022
and 30 June 2023 1
NET BOOK VALUE
At 30 June 2023 1
At 30 June 2022 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 10,045 4,065
Amounts owed by group undertakings 1,469 1,469
Other debtors 1,346 1,113
12,860 6,647

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 548 814
Other creditors 147 569
695 1,383

MINIKONSULT DIAGNOSTICS LIMITED (REGISTERED NUMBER: 09454405)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 324 755

Deferred
tax
£   
Balance at 1 July 2022 755
Credit to Income Statement during year (431 )
Balance at 30 June 2023 324

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

2023 2022
£    £   
Miss C M A Horsfall
Balance outstanding at start of year - 2,974
Amounts advanced 261 -
Amounts repaid (52 ) (2,974 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 209 -

10. RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £33 (2022 £416) were outstanding at the year end and will be repaid when funds permit.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Dr H O Horsfall.